Profitabilitas, Ukuran Perusahaan, Growth, dan Corporate Social Responsibility Disclosure

I Putu Dedy Wijaya Pratama; Eka Ardhani Sisdyani

doi:10.24843/EJA.2023.v33.i11.p17

I Putu Dedy Wijaya Pratama Fakultas Ekonomi dan Bisnis Universitas Udayana
Eka Ardhani Sisdyani Fakultas Ekonomi dan Bisnis, Universitas Udayana, Indonesia

DOI: https://doi.org/10.24843/EJA.2023.v33.i11.p17

Abstract

The research aims to determine the effect of Profitability, Firm Size, and Growth on CSR Disclosure. The research was conducted on SRI-KEHATI indexed companies on the IDX in 2019-2021. The population of this study are all companies indexed by SRI-KEHATI and registered on the IDX during the 2019-2021 observation year. The sample in this study were all companies indexed in SRI-KEHATI and registered on the IDX during the observation year, namely 2019-2021, totaling 25 companies with 75 observations. Data analysis technique used multiple linear regression analysis. The results of the study show that profitability has a positive effect on CSR disclosure, which indicates that the higher the level of company profitability, the more Corporate Social Responsibility disclosure will increase. Company size has a positive effect on CSR Disclosure in large or small companies so that they have the same obligations and responsibilities for the environment around the company. Growth has a positive effect on CSR Disclosure which shows that the higher the company's growth rate, the more Corporate Social Responsibility Disclosure or CSR disclosure is made.

Kata Kunci: Profitabilitas, Ukuran Perusahaan, Growth, CSR Disclosure

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